The tariff classification of the Thermo-Timer from China

NY D88105 February 25, 1999 CLA-2-91:RR:NC:MM:114 D88105 CATEGORY: Classification TARIFF NO.: 9106.90.55 Mr. Jack D. Mlawski Galvin & Mlawski 440 Park Avenue South-9th Floor New York, New York 10016-8067 RE: The tariff classification of the Thermo-Timer from China Dear Mr. Mlawski: In your letter dated February 10, 1999, on behalf of Zelco Industries, Inc., you requested a tariff classification ruling. The Thermo-Timer is a non-liquid filled meat thermometer and a timer. It is designed to determine the temperature of the item being cooked and to set an amount of time the user wishes to cook a given item. The thermometer has an LCD readout which displays the temperature in the Celsius or the Fahrenheit scale. The timer emits a continuous beep for one minute after the time, in minute increments, expires. The Thermo-Timer is a composite article with two functions of equal importance having no essential character. The Thermo-Timer is classifiable under General Rule of Interpretation (GRI) 3(c) which states: “When goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.” The competing tariff headings are 9025, HTS, which provides for thermometers and 9106, HTS, which provides for time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervales of time, with clock or watch movement or with synchronous motor. The applicable subheading for the Thermo-Timer will be 9106.90.55, Harmonized Tariff Schedule of the United States (HTS), which provides for time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example time registers, time-recorders); other; other; apparatus for measuring, recording, or otherwise indicating intervals of time, with clock or watch movements, battery powered; with opto-electronic display only. The rate of duty will be 3.9 percent on the apparatus plus 5.3 percent on the battery. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Barbara Kiefer at 212-637-7058. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division